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Private Finance Initiative (PFI) projects: treatment of surplus land.

Series: Tax Bulletin ; (40) April 1999, 642-645(4)Publication details: 1999Subject(s): Summary: Following the establishment of a working group to look at the tax aspects of PFI, this article examines the tax position with regard to surplus land introduced into a PFI contract by a public sector body.

Following the establishment of a working group to look at the tax aspects of PFI, this article examines the tax position with regard to surplus land introduced into a PFI contract by a public sector body.